碳稅征收公平原則研究
發(fā)布時(shí)間：2018-09-11 21:04
【摘要】：從全球來(lái)看，極端天氣頻發(fā)，給各國(guó)造成了巨大的損失。世界各國(guó)將環(huán)境問(wèn)題提上日程，對(duì)于溫室氣體排放給全球帶來(lái)的諸多問(wèn)題進(jìn)行研究。聯(lián)合國(guó)多次召開(kāi)國(guó)際會(huì)議協(xié)商，期望對(duì)減排問(wèn)題達(dá)成一致，減少二氧化碳的排放，緩解氣候惡化。由于發(fā)達(dá)國(guó)家要求發(fā)展中國(guó)家承擔(dān)強(qiáng)制減排義務(wù)，而發(fā)展中國(guó)家要求發(fā)達(dá)國(guó)家承擔(dān)歷史責(zé)任，國(guó)家間的公平問(wèn)題越來(lái)越受到國(guó)際社會(huì)的關(guān)注。 現(xiàn)在，在國(guó)內(nèi)生態(tài)環(huán)境惡化和國(guó)際碳減排的雙重壓力下，急需采取切實(shí)有效的措施減少碳排放，阻止氣候的進(jìn)一步惡化。在眾多的減排手段中，碳稅不失為一種具有可操作性的有效減排措施。但碳稅如果征收不當(dāng)，就會(huì)引發(fā)許多社會(huì)公平問(wèn)題。如果說(shuō)效率是經(jīng)濟(jì)學(xué)追求的目標(biāo)，那么，公平則是法學(xué)追求的價(jià)值目標(biāo)。 碳稅的實(shí)踐最早是在北歐國(guó)家，，它們對(duì)碳稅的理論也研究得較為深入，加拿大、澳大利亞、日本等國(guó)家也在逐漸引入碳稅。我們國(guó)家還沒(méi)有實(shí)行碳稅，對(duì)碳稅的研究比較晚。無(wú)論是經(jīng)濟(jì)學(xué)領(lǐng)域還是法學(xué)領(lǐng)域?qū)A(chǔ)理論的研究都比較少，更多的集中在碳稅的制度構(gòu)建上，以解決我國(guó)正在和即將面對(duì)的現(xiàn)實(shí)問(wèn)題。對(duì)碳稅征收中的公平問(wèn)題很少有學(xué)者論述，事實(shí)上，公平原則應(yīng)該成為我國(guó)未來(lái)碳稅法的基本原則之一。 對(duì)此問(wèn)題的研究是在以上的時(shí)代背景和學(xué)術(shù)背景基礎(chǔ)上進(jìn)行的，碳稅除了具有一般稅收的特征外，還具有自身的特殊性。由于二氧化碳的排放是在全世界的每一個(gè)角落，如果不采取控制措施，最后都會(huì)進(jìn)入大氣空間，它的負(fù)外部性是跨國(guó)界的。另外，二氧化碳不是有毒氣體，對(duì)環(huán)境本無(wú)害，只有當(dāng)大氣中二氧化碳存量過(guò)多的時(shí)候，才會(huì)產(chǎn)生危害。排放空間不是無(wú)限的，作為一種公共產(chǎn)品與其它的公共產(chǎn)品的區(qū)別在于它的全球性特征，所以備受世界各國(guó)的關(guān)注。由于碳稅是對(duì)二氧化碳的排放征稅，所以碳稅征收和其它的稅收相比具有了全球性特征，碳稅的征收需要世界各國(guó)的協(xié)調(diào)與合作。 由于碳稅征收的特殊性，使得碳稅征收公平原則也具有了自身的特點(diǎn)，第一，碳稅征收公平不僅包括國(guó)內(nèi)公平，也包括國(guó)際公平；第二，碳稅征收公平追求的不僅是形式公平，更是實(shí)質(zhì)公平；第三，碳稅征收公平不僅包括經(jīng)濟(jì)公平，更強(qiáng)調(diào)社會(huì)公平。因?yàn)樘级愓魇展皆瓌t的這些特征，所以它不僅是各國(guó)碳稅立法要遵循的基本原則，也是碳稅國(guó)際協(xié)調(diào)與合作必須遵循的基本原則，而共同但有區(qū)別的責(zé)任原則就是碳稅征收公平原則在國(guó)際協(xié)調(diào)與合作中的具體化。 征收碳稅的充分理論依據(jù)使這一征收行為具有了正當(dāng)性，否則即使碳稅的征收獲得法律認(rèn)可而具備合法性，但是同樣可以由于理論依據(jù)的缺失而缺乏正當(dāng)性。碳稅的理論基礎(chǔ)主要包括稅收學(xué)基礎(chǔ)、生態(tài)倫理學(xué)基礎(chǔ)、經(jīng)濟(jì)學(xué)基礎(chǔ)和法學(xué)基礎(chǔ)。 碳稅的國(guó)際實(shí)踐表明，如果碳稅制度設(shè)計(jì)不當(dāng)，很容易引發(fā)社會(huì)公平問(wèn)題。這些問(wèn)題主要包括如下幾方面：第一，加重低收入者的經(jīng)濟(jì)負(fù)擔(dān)，惡化他們的生活狀況，降低他們的生活水平；第二，增加能源密集型企業(yè)的成本，降低企業(yè)的國(guó)際競(jìng)爭(zhēng)力，減少出口數(shù)量；第三，使區(qū)域經(jīng)濟(jì)發(fā)展受限，減緩不發(fā)達(dá)地區(qū)經(jīng)濟(jì)的發(fā)展速度，加重區(qū)域發(fā)展的不平衡；第四，限制發(fā)展中國(guó)家的發(fā)展，抑制他們生活的改善，拉大發(fā)達(dá)國(guó)家和發(fā)展中國(guó)家的差距。 由于世界各國(guó)所處的經(jīng)濟(jì)發(fā)展階段不同，它們所面臨的問(wèn)題也千差萬(wàn)別。征收碳稅會(huì)給那些經(jīng)濟(jì)不發(fā)達(dá)的國(guó)家造成很大的負(fù)擔(dān)，一些貧窮的國(guó)家更急于解決的是生存和發(fā)展問(wèn)題。發(fā)達(dá)國(guó)家要求發(fā)展中國(guó)家現(xiàn)在也要承擔(dān)強(qiáng)制性減排義務(wù)，這是違背公平原則的。發(fā)展中國(guó)家必須堅(jiān)持共同但有區(qū)別的責(zé)任原則，這也是聯(lián)合國(guó)從公平原則出發(fā)，考慮到發(fā)達(dá)國(guó)家歷史排放的問(wèn)題，減少發(fā)展中國(guó)家對(duì)碳減排成本的承擔(dān)，實(shí)現(xiàn)全球的公平發(fā)展。 碳稅征收公平原則的實(shí)現(xiàn)路徑可分為兩部分，前半部分主要回答公平原則是如何在碳稅法律制度設(shè)計(jì)中實(shí)現(xiàn)的，后半部分則主要回答公平原則是如何在碳稅國(guó)際環(huán)境責(zé)任承擔(dān)中的實(shí)現(xiàn)。對(duì)于前半部分是從如下五個(gè)方面來(lái)論述的：第一，在稅率確定方面，要由低到高，循序漸近；第二，在征稅對(duì)象方面，以企業(yè)的排放為主，主要針對(duì)企業(yè)消耗的化石燃料；第三，在納稅主體方面，以企業(yè)繳納為主，先不對(duì)居民個(gè)人征稅；第四，在稅收優(yōu)惠方面，要給予低收入群體稅收減免的優(yōu)惠；第五，在稅收歸屬與用途方面，通過(guò)轉(zhuǎn)移支付為不發(fā)達(dá)地區(qū)和低收入群體提供幫助，以實(shí)現(xiàn)調(diào)節(jié)社會(huì)公平的作用。后半部分著重對(duì)“共同但有區(qū)別的責(zé)任原則”作了詳細(xì)的解讀，其要義是在全球環(huán)境保護(hù)中，所有國(guó)家都負(fù)有共同的義務(wù)和責(zé)任，但是責(zé)任的大小又是有區(qū)別的，即發(fā)達(dá)國(guó)家承擔(dān)主要責(zé)任，發(fā)展中國(guó)家承擔(dān)次要責(zé)任，這是碳稅征收公平原則在碳稅國(guó)際協(xié)調(diào)與合作中的具體化。
[Abstract]:Globally, extreme weather occurs frequently, causing enormous losses to countries. Countries around the world have put environmental issues on the agenda, and studied many global problems caused by greenhouse gas emissions. Since developed countries require developing countries to undertake compulsory emission reduction obligations, and developing countries require developed countries to assume historical responsibility, the issue of fairness between countries has attracted more and more attention of the international community.
Now, under the dual pressure of the deterioration of domestic ecological environment and the reduction of international carbon emissions, it is urgent to take effective measures to reduce carbon emissions and prevent the further deterioration of climate. If efficiency is the goal pursued by economics, fairness is the value goal pursued by law.
The practice of carbon tax is the earliest in the Nordic countries. They also study the theory of carbon tax deeply. Canada, Australia, Japan and other countries are gradually introducing carbon tax. In fact, the principle of fairness should be one of the basic principles of China's future carbon tax law.
Carbon tax has its own particularity besides the general tax characteristics. Because carbon dioxide emissions are in every corner of the world, if no control measures are taken, it will eventually enter the atmosphere, and its negative externality is cross. In addition, carbon dioxide is not a toxic gas, harmless to the environment, only when there is too much carbon dioxide in the atmosphere, will produce harm. Emission space is not unlimited, as a public product and other public goods is different from its global characteristics, so the world's attention. Carbon tax is a tax on carbon dioxide emissions, so carbon tax has a global character compared with other taxes. Carbon tax collection needs coordination and cooperation of all countries in the world.
Because of the particularity of carbon tax levy, the principle of carbon tax levy fairness has its own characteristics. First, carbon tax levy fairness includes not only domestic fairness, but also international fairness. Second, carbon tax levy fairness pursues not only formal fairness, but also substantive fairness. Third, carbon tax levy fairness includes not only economic fairness, but also more emphasis. Social equity. Because of these characteristics of the fair principle of carbon tax levy, it is not only the basic principle of carbon tax legislation, but also the basic principle of international coordination and cooperation of carbon tax. The principle of common but differentiated responsibilities is the embodiment of the fair principle of carbon tax levy in international coordination and cooperation.
The sufficient theoretical basis of carbon tax levy makes this levy behavior legitimate. Otherwise, even if the carbon tax levy is legally recognized, it can also be due to the lack of theoretical basis and lack of legitimacy. Foundation.
The international practice of carbon tax shows that if the carbon tax system is not properly designed, it will easily lead to social equity problems. These problems mainly include the following aspects: firstly, increasing the economic burden of low-income people, worsening their living conditions and lowering their living standards; secondly, increasing the cost of energy-intensive enterprises, reducing the international level of enterprises. Competitiveness, reduce the number of exports; third, restrict the development of regional economy, slow down the economic development of underdeveloped regions, aggravate the imbalance of regional development; fourth, restrict the development of developing countries, inhibit the improvement of their lives, and widen the gap between developed and developing countries.
Due to the different stages of economic development in the world, the problems they face vary greatly. Carbon taxes impose a heavy burden on the underdeveloped countries. Some poor countries are more anxious to solve the problems of survival and development. Developed countries require developing countries to undertake mandatory emission reduction obligations now. This is against the principle of equity. Developing countries must adhere to the principle of common but differentiated responsibilities. This is also the United Nations starting from the principle of equity, taking into account the historical emissions of developed countries, reducing the cost of carbon emission reduction in developing countries to achieve fair development of the world.
The first part mainly answers how the principle of fairness is realized in the design of carbon tax legal system, and the second part mainly answers how the principle of fairness is realized in the international environmental responsibility of carbon tax. Firstly, the tax rate should be determined from low to high, gradually; secondly, in terms of Taxation targets, enterprises should give priority to emissions, mainly for fossil fuels consumed by enterprises; thirdly, in terms of taxpayers, enterprises should mainly pay taxes, without taxing individual residents; fourthly, in terms of tax preferences, low-income groups should be given tax relief. Fifth, in terms of Taxation attribution and use, transfer payments are used to help underdeveloped areas and low-income groups to achieve the role of regulating social equity. The same obligations and responsibilities, but the size of the responsibility is different, that is, developed countries bear the main responsibility, developing countries bear the secondary responsibility, which is the principle of fair carbon tax collection in the international coordination and cooperation of carbon tax.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
本文編號(hào)：2237833
[Abstract]:Globally, extreme weather occurs frequently, causing enormous losses to countries. Countries around the world have put environmental issues on the agenda, and studied many global problems caused by greenhouse gas emissions. Since developed countries require developing countries to undertake compulsory emission reduction obligations, and developing countries require developed countries to assume historical responsibility, the issue of fairness between countries has attracted more and more attention of the international community.
Now, under the dual pressure of the deterioration of domestic ecological environment and the reduction of international carbon emissions, it is urgent to take effective measures to reduce carbon emissions and prevent the further deterioration of climate. If efficiency is the goal pursued by economics, fairness is the value goal pursued by law.
The practice of carbon tax is the earliest in the Nordic countries. They also study the theory of carbon tax deeply. Canada, Australia, Japan and other countries are gradually introducing carbon tax. In fact, the principle of fairness should be one of the basic principles of China's future carbon tax law.
Carbon tax has its own particularity besides the general tax characteristics. Because carbon dioxide emissions are in every corner of the world, if no control measures are taken, it will eventually enter the atmosphere, and its negative externality is cross. In addition, carbon dioxide is not a toxic gas, harmless to the environment, only when there is too much carbon dioxide in the atmosphere, will produce harm. Emission space is not unlimited, as a public product and other public goods is different from its global characteristics, so the world's attention. Carbon tax is a tax on carbon dioxide emissions, so carbon tax has a global character compared with other taxes. Carbon tax collection needs coordination and cooperation of all countries in the world.
Because of the particularity of carbon tax levy, the principle of carbon tax levy fairness has its own characteristics. First, carbon tax levy fairness includes not only domestic fairness, but also international fairness. Second, carbon tax levy fairness pursues not only formal fairness, but also substantive fairness. Third, carbon tax levy fairness includes not only economic fairness, but also more emphasis. Social equity. Because of these characteristics of the fair principle of carbon tax levy, it is not only the basic principle of carbon tax legislation, but also the basic principle of international coordination and cooperation of carbon tax. The principle of common but differentiated responsibilities is the embodiment of the fair principle of carbon tax levy in international coordination and cooperation.
The sufficient theoretical basis of carbon tax levy makes this levy behavior legitimate. Otherwise, even if the carbon tax levy is legally recognized, it can also be due to the lack of theoretical basis and lack of legitimacy. Foundation.
The international practice of carbon tax shows that if the carbon tax system is not properly designed, it will easily lead to social equity problems. These problems mainly include the following aspects: firstly, increasing the economic burden of low-income people, worsening their living conditions and lowering their living standards; secondly, increasing the cost of energy-intensive enterprises, reducing the international level of enterprises. Competitiveness, reduce the number of exports; third, restrict the development of regional economy, slow down the economic development of underdeveloped regions, aggravate the imbalance of regional development; fourth, restrict the development of developing countries, inhibit the improvement of their lives, and widen the gap between developed and developing countries.
Due to the different stages of economic development in the world, the problems they face vary greatly. Carbon taxes impose a heavy burden on the underdeveloped countries. Some poor countries are more anxious to solve the problems of survival and development. Developed countries require developing countries to undertake mandatory emission reduction obligations now. This is against the principle of equity. Developing countries must adhere to the principle of common but differentiated responsibilities. This is also the United Nations starting from the principle of equity, taking into account the historical emissions of developed countries, reducing the cost of carbon emission reduction in developing countries to achieve fair development of the world.
The first part mainly answers how the principle of fairness is realized in the design of carbon tax legal system, and the second part mainly answers how the principle of fairness is realized in the international environmental responsibility of carbon tax. Firstly, the tax rate should be determined from low to high, gradually; secondly, in terms of Taxation targets, enterprises should give priority to emissions, mainly for fossil fuels consumed by enterprises; thirdly, in terms of taxpayers, enterprises should mainly pay taxes, without taxing individual residents; fourthly, in terms of tax preferences, low-income groups should be given tax relief. Fifth, in terms of Taxation attribution and use, transfer payments are used to help underdeveloped areas and low-income groups to achieve the role of regulating social equity. The same obligations and responsibilities, but the size of the responsibility is different, that is, developed countries bear the main responsibility, developing countries bear the secondary responsibility, which is the principle of fair carbon tax collection in the international coordination and cooperation of carbon tax.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42
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